Purpose – The paper's purpose is to use religious thought to inform accounting, and in particular to make a contribution to the ongoing debates concerning the merits of rules- and principles-based accounting systems and the value of a rule-overriding requirement of fair presentation in...

Purpose – This conceptual paper aims to elucidate and explore the implications for critical accounting and management of some of the ethical dimensions of Foucault's thought, hitherto comparatively neglected by critical scholars. Design/methodology/approach – Foucault's late works are read...